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A woman asks whether she must impute rental income from her habitual home after becoming widowed, being owner of half and usufructuary of the other half. The DGT responds that such imputation does not apply as it is her habitual home.
Cuestión planteada Habiendo enviudado y con tres hijos, pregunta sobre la declaración de la referida vivienda en el IRPF.
No procede realizar la imputación de rentas inmobiliarias respecto a la vivienda habitual de la consultante. En el supuesto de que la vivienda sea la residencia habitual, no se aplica la imputación de rentas prevista en el artículo 85 de la Ley 35/2006. En casos de herencia con usufructuario universal, la atribución de rendimientos de capital e imputación de rentas inmobiliaria de los bienes de la herencia corresponde al usufructuario.
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